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    October 31, 2026   Case Laws GST
    Retrospective GST registration cancellation does not bar audit of historical compliance records, while concealment defeats discretionary writ relief.
    October 31, 2026   Case Laws GST
    Further investigation alone cannot justify continued custody where the triple test supports conditional regular bail in tax-fraud allegations.
    October 31, 2026   Case Laws GST
    Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.
    October 31, 2026   Case Laws GST
    Input tax credit reversal on common inputs requires verification, while annual-return discrepancies require examination before tax determination.
    October 31, 2026   Case Laws GST
    E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply
    October 31, 2026   Case Laws GST
    Form GSTR-1 rectification permits correction of B2B supplies wrongly reported as B2C without duplicating tax liability.
    October 31, 2026   Case Laws GST
    Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
    October 31, 2026   Case Laws GST
    Tax collected but not remitted attracts Section 76 liability, while delayed GSTR-3B credit remains time-barred.
    October 31, 2026   Case Laws GST
    Portal Downtime Delaying E-Invoice Generation Cannot Support Detention Penalty Where Transport Documents Fully Disclose the Consignment.
    October 31, 2026   Case Laws GST
    Transit-document compliance: post-detention invoices cannot validate garment movement, leaving the transporter exposed to owner-independent penalties.
    October 31, 2026   Case Laws GST
    Physical verification overrides discrepant GST transport documents where cumulative evidence demonstrates intention to evade tax.
    October 31, 2026   Case Laws GST
    Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
    October 31, 2026   Case Laws GST
    Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
    October 31, 2026   Case Laws Income Tax
    Foreign sales commission earned abroad escapes Indian tax withholding where agents lack Indian business connection or establishment.
    October 31, 2026   Case Laws Income Tax
    Search assessment additions require seized incriminating material, while unexplained land advances demand proof of payer identity and source.
    October 31, 2026   Case Laws Income Tax
    Tax deductions and transfer pricing: R&D, CSR, offshore purchases and captive transfers governed by statutory conditions.
    October 31, 2026   Case Laws Income Tax
    Business deduction and tax computation rules distinguish delayed-TDS interest, exempt-income expenses, book profits and project supervision costs.
    October 31, 2026   Case Laws Income Tax
    Pre-conversion CCD coupon pricing: compulsory conversion alone cannot justify a nil arm's-length price, so adjustment was deleted.
    October 31, 2026   Case Laws Income Tax
    Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
    October 31, 2026   Case Laws Income Tax
    Leasehold land premiums remain capital expenditure, while resident enterprises must include overseas branch profits in Indian taxable income.
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October 31, 2026   Case Laws GST
Retrospective GST registration cancellation does not bar audit of historical compliance records, while concealment defeats discretionary writ relief.
October 31, 2026   Case Laws GST
Further investigation alone cannot justify continued custody where the triple test supports conditional regular bail in tax-fraud allegations.
October 31, 2026   Case Laws GST
Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.
October 31, 2026   Case Laws GST
Input tax credit reversal on common inputs requires verification, while annual-return discrepancies require examination before tax determination.
October 31, 2026   Case Laws GST
E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply
October 31, 2026   Case Laws GST
Form GSTR-1 rectification permits correction of B2B supplies wrongly reported as B2C without duplicating tax liability.
October 31, 2026   Case Laws GST
Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentation.
October 31, 2026   Case Laws GST
Tax collected but not remitted attracts Section 76 liability, while delayed GSTR-3B credit remains time-barred.
October 31, 2026   Case Laws GST
Portal Downtime Delaying E-Invoice Generation Cannot Support Detention Penalty Where Transport Documents Fully Disclose the Consignment.
October 31, 2026   Case Laws GST
Transit-document compliance: post-detention invoices cannot validate garment movement, leaving the transporter exposed to owner-independent penalties.
October 31, 2026   Case Laws GST
Physical verification overrides discrepant GST transport documents where cumulative evidence demonstrates intention to evade tax.
October 31, 2026   Case Laws GST
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailable.
October 31, 2026   Case Laws GST
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite contingency claims.
October 31, 2026   Case Laws Income Tax
Foreign sales commission earned abroad escapes Indian tax withholding where agents lack Indian business connection or establishment.
October 31, 2026   Case Laws Income Tax
Search assessment additions require seized incriminating material, while unexplained land advances demand proof of payer identity and source.
October 31, 2026   Case Laws Income Tax
Tax deductions and transfer pricing: R&D, CSR, offshore purchases and captive transfers governed by statutory conditions.
October 31, 2026   Case Laws Income Tax
Business deduction and tax computation rules distinguish delayed-TDS interest, exempt-income expenses, book profits and project supervision costs.
October 31, 2026   Case Laws Income Tax
Pre-conversion CCD coupon pricing: compulsory conversion alone cannot justify a nil arm's-length price, so adjustment was deleted.
October 31, 2026   Case Laws Income Tax
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowance fail.
October 31, 2026   Case Laws Income Tax
Leasehold land premiums remain capital expenditure, while resident enterprises must include overseas branch profits in Indian taxable income.

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Supply, erection, testing and commissioning of fire-protection...

Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailable.

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GST October 31, 2026 Case Laws AAR
Supply, erection, testing and commissioning of fire-protection equipment constitute a composite supply where naturally bundled. Once permanently installed and not removable without substantial dismantling, the system is immovable property; transfer of goods with its installation constitutes a works contract, treated as a supply of services under Heading 9954. Excavation and backfilling do not qualify the contract for the predominantly earthwork rate where earthwork is not predominant. Classification or concessional IGST treatment under omitted entries or a rescinded notification is unavailable.
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